Given the world’s complex and pressing environmental and social challenges, businesses must effectively represent their approach to sustainability by informing stakeholders about how they have decided to mitigate the effects of their actions and capitalize on opportunities related to sustainability issues. Stakeholders exert pressure on firms to make responsible decisions by adhering to excellent environmental, social, and governance (ESG) standards and reducing their impact on society and the environment. The board of directors plays a crucial role in revealing ESG factors, as it must incorporate this information into business strategy and provide adequate governance to support it. The board of directors is in charge of aligning corporate behavior with the demands of all stakeholders, guiding the organization toward long-term growth processes. The purpose of this paper is to look into how some corporate governance variables affect ESG disclosure in Italian listed companies. More specifically, the paper looks into how board composition affects ESG disclosure and whether gender diversity on boards has a positive impact on ESG disclosure.
Maria Assunta Baldini, Giovanni Bronzetti, Graziella Sicoli, Dominga Ippolito, Maurizio Rija (2024). Examining the Impact of Composition of Board on Environmental, Social, and Governance Disclosure. In Ender Demir (a cura di), 46th EBES CONFERENCE - ROME PROCEEDINGS - VOLUME I (pp. 699-719). istanbul : ebes.
Examining the Impact of Composition of Board on Environmental, Social, and Governance Disclosure
Maria Assunta Baldini;Giovanni Bronzetti;
2024-01-10
Abstract
Given the world’s complex and pressing environmental and social challenges, businesses must effectively represent their approach to sustainability by informing stakeholders about how they have decided to mitigate the effects of their actions and capitalize on opportunities related to sustainability issues. Stakeholders exert pressure on firms to make responsible decisions by adhering to excellent environmental, social, and governance (ESG) standards and reducing their impact on society and the environment. The board of directors plays a crucial role in revealing ESG factors, as it must incorporate this information into business strategy and provide adequate governance to support it. The board of directors is in charge of aligning corporate behavior with the demands of all stakeholders, guiding the organization toward long-term growth processes. The purpose of this paper is to look into how some corporate governance variables affect ESG disclosure in Italian listed companies. More specifically, the paper looks into how board composition affects ESG disclosure and whether gender diversity on boards has a positive impact on ESG disclosure.File | Dimensione | Formato | |
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